Heading
No.

Sub-heading
No. 

Description of article 

Unit 

Basic Customs Duty (Standard)

Exemption Notification

Basic Customs Duty (Preferential)

Customs Education Cess

Customs Secondary & Higher Education Cess

Addl. Customs Duty/ Special CVD

Effective rate of duty

Education Cess

Secondary & Higher Education Cess

Additional Custom Duty

1001

Wheat and meslin 

1001 10

- Durum wheat :

1001 10 10

--- Of seed quality

Kg.

100%

50%

-

2%

1%

4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49

1001 10 90

--- Other

Kg.

100%

50% or 4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 18AA

-

2%

1%

4%

Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 49

1001 90

- Other :

1001 90 10

--- Wheat of seed quality

Kg.

100%

50%

-

2%

1%

4%

1001 90 20

--- Other wheat

Kg.

100%

50% or 4%

Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 18AA

-

2%

1%

4%

--- Meslin :

1001 90 31

---- Of seed quality

Kg.

100%

-

2%

1%

4%

1001 90 39

---- Other

Kg.

100%

-

2%

1%

4%

1002

Rye  

1002 00

- Rye :

1002 00 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1002 00 90

--- Other

Kg.

Free

-

2%

1%

4%

1003

Barley 

1003 00

- Barley :

1003 00 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1003 00 90

--- Other

Kg.

Free

-

2%

1%

4%

1004 

Oats 

1004 00

- Oats :

1004 00 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1004 00 90

---Other

Kg.

Free

-

2%

1%

4%

1005

Maize (corn) 

1005 10 00 

- Seed 

Kg.

70% 

50%

... 

2%

1%

4%

1005 90 00 

- Other 

Kg.

60% 

... 

2%

1%

4%

1006 

Rice 

1006 10 

- Rice in the husk (paddy or rough) :

1006 10 10

--- Of seed quality

Kg.

80% 

-

2%

1%

4%

1006 10 90

--- Other

Kg.

80% 

-

2%

1%

4%

1006 20 00 

- Husked (brown) rice 

Kg.

80% 

-

2%

1%

4%

1006 30

- Semi-milled or wholly-milled rice, whether or not polished or glazed 

1006 30 10

--- Rice, parboiled

Kg.

70% 

-

2%

1%

4%

1006 30 20

--- Basmati rice

Kg.

70% 

-

2%

1%

4%

1006 30 90

--- Other

Kg.

70% 

-

2%

1%

4%

1006 40 00

- Broken rice 

Kg.

80% 

-

2%

1%

4%

1007

Grain sorghum 

1007 00

- Grain sorghum :

1007 00 10

--- Of seed quality

Kg.

80%

50%

-

2%

1%

4%

1007 00 90

--- Other

Kg.

80%

50%

-

2%

1%

4%

1008 

Buckwheat, millet and canary seed; other cereals 

1008 10

- Buckwheat

1008 10 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1008 10 90

--- Other

Kg.

Free

-

2%

1%

4%

1008 20

- Millet 

--- Jawar :

1008 20 11

---- Of seed quality

Kg.

70%

50%

-

2%

1%

4%

1008 20 19

---- Other

Kg.

70%

50%

-

2%

1%

4%

--- Bajra :

1008 20 21

---- Of seed quality

Kg.

70%

50%

-

2%

1%

4%

1008 20 29

---- Other

Kg.

70%

50%

-

2%

1%

4%

--- Ragi (finger millet) :

1008 20 31

---- Of seed quality

Kg.

70%

50%

-

2%

1%

4%

1008 20 39

---- Other

Kg.

70%

50%

-

2%

1%

4%

1008 30

- Canary seed  :

1008 30 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1008 30 90

--- Other

Kg.

Free

-

2%

1%

4%

1008 90

- Other cereals :

1008 90 10

--- Of seed quality

Kg.

Free

-

2%

1%

4%

1008 90 90

--- Other

Kg.

Free

-

2%

1%

4%